XML 28 R73.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Debt Narrative - Senior Secured Notes and Revolving Credit Facility - Food Packaging (Details) (USD $) | 6 Months Ended | 1 Months Ended |  |  |  |  |  |  |  |  |  |  | 6 Months Ended
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
Jun. 30, 2014 | Jun. 30, 2013 | Jun. 30, 2014 Railcar Segment [Member] | Jan. 31, 2014 Railcar Segment [Member] Term Loan [Member] ARI Notes due 2020 [Member] | Jun. 30, 2014 Railcar Segment [Member] Term Loan [Member] ARI Notes due 2020 [Member] | Dec. 31, 2013 Railcar Segment [Member] Term Loan [Member] ARI Notes due 2020 [Member] | Feb. 28, 2007 Railcar Segment [Member] Senior unsecured notes [Member] | Jan. 30, 2014 Food Packaging Segment [Member] Secured Debt [Member] Viskase Senior Secured Notes due 2021 [Member] | May 31, 2010 Food Packaging Segment [Member] Secured Debt [Member] Viskase Notes Indenture [Member] | Dec. 31, 2009 Food Packaging Segment [Member] Secured Debt [Member] Viskase Senior Secured Notes due 2018 [Member] | Jun. 30, 2014 Food Packaging Segment [Member] Secured Debt [Member] Letter of Credit [Member] | Dec. 31, 2013 Food Packaging Segment [Member] Secured Debt [Member] Letter of Credit [Member] | Jun. 30, 2014 Food Packaging Segment [Member] Unsecured Debt [Member] Line of Credit [Member] | Dec. 31, 2013 Food Packaging Segment [Member] Unsecured Debt [Member] Line of Credit [Member] | Jun. 30, 2014 Loss on Debt Extinguishment [Member] Railcar Segment [Member] Term Loan [Member] | Jun. 30, 2014 Loss on Debt Extinguishment [Member] Food Packaging Segment [Member] Term Loan [Member]
Debt Instrument [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest reserve amount |  |  |  |  | $ 4,000,000 | $ 4,000,000 |  |  |  |  |  |  |  |  |  |
Aggregate principal amount issued, long-term debt |  |  |  |  |  |  | 275,000,000 | 275,000,000 | 40,000,000 | 175,000,000 |  |  |  |  |  |
Loss (gain) on extinguishment of debt | 162,000,000 | (5,000,000) | 1,000,000 |  |  |  |  |  |  |  |  |  |  |  | (2,000,000) | (16,000,000)
Interest rate, long-term debt |  |  |  |  |  |  |  |  |  | 9.875% |  |  |  |  |  |
Line of credit facility |  |  |  |  |  |  |  |  |  |  |  |  | 8,000,000 |  |  |
Percentage spread on debt |  |  |  | 2.00% |  |  |  |  |  |  |  |  |  |  |  |
Line of credit facility, outstanding borowings |  |  |  |  |  |  |  |  |  |  |  |  | 2,000,000 | 2,000,000 |  |
Letters of Credit Outstanding, Amount |  |  |  |  |  |  |  |  |  |  | $ 1,000,000 | $ 1,000,000 |  |  |  |

X
- Definition Interest reserve amount + References No definition available. + Details
Name: | iep_Interestreserveamount
Namespace Prefix: | iep_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Percentage points added to the reference rate to compute the variable rate on the debt instrument. + References No definition available. + Details
Name: | us-gaap_DebtInstrumentBasisSpreadOnVariableRate1
Namespace Prefix: | us-gaap_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Face (par) amount of debt instrument at time of issuance. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 835 -SubTopic 30 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6451184&loc=d3e28551-108399 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 835 -SubTopic 30 -Section 55 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=34725769&loc=d3e28878-108400 + Details
Name: | us-gaap_DebtInstrumentFaceAmount
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Contractual interest rate for funds borrowed, under the debt agreement. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 22 -Article 5 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.22(a)(1)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_DebtInstrumentInterestRateStatedPercentage
Namespace Prefix: | us-gaap_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | instant

X
- Details
Name: | us-gaap_DebtInstrumentLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Difference between the fair value of payments made and the carrying amount of debt which is extinguished prior to maturity. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 470 -SubTopic 50 -Section 40 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6850294&loc=d3e12317-112629 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 470 -SubTopic 50 -Section 40 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=6850294&loc=d3e12355-112629 + Details
Name: | us-gaap_GainsLossesOnExtinguishmentOfDebt
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The total amount of the contingent obligation under letters of credit outstanding as of the reporting date. + References No definition available. + Details
Name: | us-gaap_LettersOfCreditOutstandingAmount
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The carrying value as of the balance sheet date of the current and noncurrent portions of long-term obligations drawn from a line of credit, which is a bank's commitment to make loans up to a specific amount. Examples of items that might be included in the application of this element may consist of letters of credit, standby letters of credit, and revolving credit arrangements, under which borrowings can be made up to a maximum amount as of any point in time conditional on satisfaction of specified terms before, as of and after the date of drawdowns on the line. Includes short-term obligations that would normally be classified as current liabilities but for which (a) postbalance sheet date issuance of a long term obligation to refinance the short term obligation on a long term basis, or (b) the enterprise has entered into a financing agreement that clearly permits the enterprise to refinance the short-term obligation on a long term basis and the following conditions are met (1) the agreement does not expire within 1 year and is not cancelable by the lender except for violation of an objectively determinable provision, (2) no violation exists at the BS date, and (3) the lender has entered into the financing agreement is expected to be financially capable of honoring the agreement. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03.16) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 19, 20, 22 -Article 5 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03.16) -URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910 + Details
Name: | us-gaap_LineOfCredit
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Maximum borrowing capacity under the credit facility without consideration of any current restrictions on the amount that could be borrowed or the amounts currently outstanding under the facility. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.19(b),22(b)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 19, 22 -Article 5 + Details
Name: | us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant